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Course detail
FP-UmzpPAcad. year: 2012/2013
The course is intended to complete the knowledge of tax problems in the area of income tax. The course deals with the issue of international double taxation. In this course students are familiarized with the problems of international double taxation and methods serving for its elimination. Considerable attention is paid to legislative regulation in the European Union. Central terms are as follows: resident, permanent establishment, securing of the tax and international treaties on avoidance of double taxation.
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Specification of controlled education, way of implementation and compensation for absences
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Classification of course in study plans
branch BAK-UAD , 3 year of study, summer semester, compulsory
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